9911796707
TMI Blog1975 (11) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... fter on 8th August, 1966, the applicants made an application to the Commissioner of Sales Tax under section 52(1)(e) of the Bombay Sales Tax Act, 1959, to determine what tax was payable in respect of the said transaction of sale. According to the applicants, the sale of this lathe fell under the residuary entry, namely, entry No. 22 of Schedule E to the Bombay Sales Tax Act, 1959. By his order dated 28th November, 1966, the Commissioner of Sales Tax held that the printed literature supplied by the applicants showed that the lathe sold by them could not be operated except with the use of electric energy and that the lathe was electrical goods and fell under entry 20 of Schedule C to the said Act. During the relevant period the description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the various entries in Schedule C to the Bombay Sales Tax Act, 1959, from time to time, the Tribunal was justified in holding that the goods sold by the applicant were covered by entry 20 in Schedule C to the Bombay Sales Tax Act, 1959?" In William Jacks and Co. Ltd., Madras v. State of Madras[1955] 6 S.T.C. 301., the Madras High Court held that it was neither possible nor desirable for the court to embark on a preparation of an exhaustive list of what constituted "electrical goods" within the meaning of that expression used in the Madras General Sales Tax Act, 1939. It further held that it was not even possible to devise a formula of universal application. In that case the court also cited with approval the following observation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked with power other than electrical power it would require changes-extensive changes. But none the less the position remains, it is a lathe, which was provided with electric motors for its use. Even a lathe designed for use normally with electric motors may not become electrical goods. Electric motors which no doubt form an integral part of the lathe in question are still there only to provide the motive power for working the lathe; the lathe itself is machinery, dependent no doubt on electricity in this case, but which could easily be designed and altered for use with other types of power. We have mentioned this only to indicate that the prima facie view, that a lathe even when driven by electric power is not electrical goods, is left int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 972-the Tribunal has arrived at a decision exactly contrary to that in the present case. The question in the second Voltas appeal was also whether a lathe driven by electric energy fell under entry 20 of Schedule C and was electrical goods. When the appeal first reached hearing before the Tribunal, the Tribunal found that no evidence had been taken by the Commissioner in determining this question under section 52(1) of the said Act, and remanded the matter to the Commissioner to take the necessary evidence. Evidence was thereupon recorded by the Commissioner, and after referring to such evidence, the text books and various statutes on the subject and authorities of different High Courts, the Tribunal held that the evidence about the common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Madras[1960] 11 S.T.C. 340., but also by the same High Court in Deputy Commissioner of Commercial Taxes, Madurai Division, Madurai v. Ravi Auto Stores[1968] 22 S.T.C. 172.; by the Andhra Pradesh High Court in State of Andhra Pradesh v. Indian Detonators Ltd., Hyderabad[1971] 28 S.T.C. 84. ; and by the Madhya Pradesh High Court in J.B. Advani-Oerlikon, Electrodes, Pvt. Ltd. v. Commissioner of Sales Tax, M.P.(1) In each of these cases it was held that the test that a particular machine could only be operated with the help of electric energy was irrelevant, and the real test to be applied was that of common parlance. The difficulty in the present case, however, is that neither the Commissioner of Sales Tax nor the Tribunal proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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